VAT Registration in Slovenia - Procedure and Requirements

VAT registration in Slovenia is a service that can be offered by our team of Slovenian lawyers, who have an in-depth experience in any tax matters and services that can be provided to foreign investors who want to start a business here.

Quick Facts
We offer VAT registration services	Yes
Standard rate	22%
Lower rates	– 9.5% for a wide range of products and services, such as foodstuffs, domestic passenger transport, waste collection, use of sport facilities and sporting events, hotel accommodation, etc., – 5% implemented since 1st of January 2020 for e-books and printed books, – 0% for intra-community transportation.
Who needs VAT registration in Slovenia	Companies having the annual turnover above EUR 60,000
Time frame for registration in Slovenia	Approximately 15 days
VAT for real estate transactions	22% (charged for buildings bought by first occupants)
Exemptions available on VAT registration in Slovenia	For: – certain agricultural and forestry activities, – property transactions that have already had a previous owner, etc.
Period for filing	It depends on the type of return: – for local businesses, it is the last working day of the month following the end of the tax period (which can be monthly or quarterly). – for EC listings companies (companies registered in the EU that must report VAT on sales in the EU and that need to submit the EC Sales List) – the 20th of the month
VAT returns support	Yes
VAT refund	Available for both individuals and companies that are not residents in Slovenia
Local tax agent required	Yes (mandatory for third country companies)
Who collects the VAT	The Financial Administration
Documents for VAT registration in Slovenia	– a copy of the company's extract issued by the Trade Register, – a document presenting the activities that are carried out by the company, – the identity documents of the person representing the company
VAT number format	Country Code + 8 digits (SI 12345678)

What are the VAT rates in Slovenia in 2026?

Slovenia charges two types of VAT rates:

the standard VAT rate, imposed at a rate of 22%;
the reduced VAT, charged at rates of 9.5%, 5% and 0%.

What institution is responsible for VAT registration in Slovenia?

The registration formalities are handled by the Financial Administration of the Republic of Slovenia. Our lawyers in Slovenia can offer full legal representation for all the steps and requirements imposed by the institution.

How can your Slovenian lawyers assist me in VAT registration in Slovenia?

Our team of lawyers in Slovenia can provide a wide range of legal services, which also include tax registration and, more specifically, VAT registration. Some of the ways we can help our foreign clients are:

offering information on the latest tax rules and obligations concerning VAT;
analyzing the context of a company and providing information, such as whether VAT registration is necessary;
where this is the case, our team of lawyers in Slovenia will present the list of documents that the client needs to provide us;
after this, we will prepare the VAT registration file and will contact the Financial Administration;
our lawyerswill complete all thesteps for VAT registration and will secure a VAT number;
once the company becomes operational, we can also provide VAT compliance servicesand tax assistance regarding a company’s VAT obligations.

Our lawyers also invite you to watch a short video on how to register for VAT in Slovenia:

What categories of foreign companies can be required to complete VAT registration in Slovenia?

The legal procedures for VAT registration in Slovenia distinguish between 2 types of foreign companies:

registered in countries that are member-states of the European Union (EU);
incorporated in non-EU countries.

Does a foreign company need a Slovenian VAT number?

Our team of Slovenian lawyers can advise and help foreign businessmen obtain a local VAT number. A short presentation on VAT registration in Slovenia can be read below:

the requirement for VAT registration is available for foreign online businesses selling goods on the internet to the Slovenian citizens (the mandatory VAT registration is necessary when the company reaches sales of EUR 10,000/per year);
for other economic sectors, there isn’t a VAT registration threshold, as the procedure must be initiated by default if the company isliable to the payment of VAT in Slovenia;
as a non-resident company in Slovenia, the legal entity has to apply for a non-resident tax ID number;
the registration can be done by submitting specific company documents;
an extract from the Trade Registry, where the company was incorporated, is needed;
the passport copies of the persons representing the company are also required.

What documents are necessary in order to obtain a VAT number in Slovenia in 2026?

Foreign legal entities must submit the following papers:

an extract obtained from the Trade Register operating in the country where the company has its tax residency;
the identity documents of the person who represents the foreign company (the passport);
information on the economic activities that will be carried out in Slovenia.

What are the rules for reverse VAT charge for foreign companies?

With regards to the VAT registration in Slovenia and reverse VAT charge for foreign companies, new rules were enacted in 2022, as presented below:

the VAT liability is passed on from the supplier to the customer, as long as the supplier is a non-established business that made a domestic supply of goods or services;
there are also exemptions on the VAT registration in Slovenia for foreign entities, as long as they supply only to Slovenian customerswho are subject to the reverse VAT system.

What are the VAT registration obligations for Slovenian companies?

In Slovenia, a taxable person identified forVAT purposes must obtain a VAT identification number in case it fulfills at least one of the conditions:

has a taxable turnover exceeding EUR 60,000 in the last 12 months (the threshold has been increased starting with January 1, 2025 and has been maintained in 2026 as well);
is a taxable or a non-taxable person that has acquired goods within the EU in a total amount that has exceeded EUR 10,000 during the current calendar year;
is a taxable person who is established in Slovenia, but provides services on the territory of another EU member state in which he/ she is aVAT payer in accordance with the Article no. 196 of Directive 2006/112/EC.

Below, we invite you to read our infographic presenting some of the steps necessary for VAT registration in Slovenia in 2026:

What is the structure of the VAT number in Slovenia?

The VAT number in Slovenia is comprised of the country’s code – SI, and a combination of 8 digits.

When do I need to submit VAT reports?

As a company registered for VAT purposes and which has VAT obligations, it is necessary to submit periodical VAT reports. The manner in which these documents are submitted depends on the company’s turnover, and they can be monthly or quarterly reports. Our team of lawyers in Slovenia can provide more details on other types of reports that must be submitted with the Financial Administration.

Do you provide VAT registration services in other European countries?

Yes, we collaborate with a European network of lawyers and company formation specialists. For more details about theVAT rates available in other European countries, such as for example Germanyas well as on the process of VAT registration, we recommend you address our partner team of German lawyers.

For more details, you may contact our law firm in Slovenia. Our team of Slovenian lawyers can provide any additional information on other aspects related to the payment of the VAT.